Financial instrument: Difference between revisions
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* [[IFRS 9]] | * [[IFRS 9]] | ||
* [[Initial coin offering]] | * [[Initial coin offering]] | ||
* [[Money market instrument]] | |||
* [[Security]] | * [[Security]] | ||
* [[Usance]] | * [[Usance]] | ||
[[Category:Financial_risk_management]] | [[Category:Financial_risk_management]] | ||
Revision as of 14:05, 11 August 2021
A security or other contract giving the holder of the financial instrument a claim on another party.
For financial reporting purposes, IAS 32 defines a financial instrument as any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
